(often simply referred to as 'payables') are liabilities outstanding relating to the purchase of goods and services used by a business in the normal course of its activities.
are amounts outstanding which do not relate directly to trade payables, such as output sales tax collected on behalf of the tax authorities but not yet paid.
List of payables, analysed according to how long it is until payment is due.
A reduction in the receivables' and payables general ledger account balances of a business when goods and services are both sold to, and purchased from, another business.
A memorandum ledger containing ledger account records for individual credit suppliers.